March Tax Deadlines
1st March Household Charge
Due date for application for payment of household charge by installments. First installment of €25 due on 13 March 2012.
14th March
PAYE
P30 monthly return and payment for February 2012 (ROS extension to 23 March 2012).
PSWT
F30 monthly return and payment for February 2012 (ROS extension to 23 March 2012).
19th March VAT
Bi-monthly VAT3 return and payment for the period January/February 2012 (ROS extension to 23 March 2012).
31st March
Share Options
Return of information in relation to share options or rights granted in the year ended 31 December 2011
Household Charge
€100 household charge payable for those not paying in instalments.
Companies
14th March Dividend Withholding Tax
Return and payment of DWT for distributions in February 2012
21st March Corporation Tax
Return and final payment for accounting periods ended 30 June 2011 (ROS extension to 23 March).
Preliminary tax for accounting periods ending 30 April 2012 (ROS extension to 23 March).
First instalment of preliminary tax for ‘large’ companies for accounting periods ending 30 September 2012 (ROS extension to 23 March).
31 Form 46G – Return of Third Party Information
Form 46G for accounting periods ended 30 June 2011.
Individuals
31st March Basis of Assessment
Deadline for claiming Separate Assessment and nominating Assessable Spouse for 2012.
April 2012
6th April Mandatory reporting
Where applicable, quarterly return of client lists for period to 31 March 3012.
14th April PAYE
P30 monthly return and payment for March 2012. (ROS extension to 23 April 2012).
P30 return and payment for calendar quarter ended 31 March 2012. (ROS extension to 23 April 2012).
PSWT
F30 monthly return and payment for March 2012. (ROS extension to 23 April 2012).
Dividend
Withholding Tax Return and payment of DWT for distributions in March 2012.
21st April Corporation Tax
Return and final payment for accounting periods ended 31 July 2011. (ROS extension to 23 April).
Preliminary tax for accounting periods ending 31 May 2012. (ROS extension to 23 April).
First instalment of preliminary tax for ‘large’ companies for accounting periods ending 31 October 2012. (ROS extension to 23 April).
30 Form 46G Return of Third Party Information
Form 46G for accounting periods ended 31 July 2011.
Recently the Department of Social Protection has been receiving a very high level of enquiries in relation to requests for refunds of the Health Contribution. If you are concerned about whether you are due a tax refund for payment of the Health Contribution then the following information may be of help.
1. Am I entitled to a refund of the Health Contribution?
If you earned more than €26,000 in 2008, 2009 and 2010 you were liable to pay the Health Contribution and you are not due a refund.
If you earned less than €26,000 and never earned more than €500 in any one week you would not have been charged the Health Contribution and are not eligible for a refund.
You may be entitled to a refund of the Health Contribution if you have earned less than €26,000 in 2008, 2009 or 2010
and earned more than €500 in any particular week in those years.
Your P60 Form will give you details of your earnings.
2.